{"id":53868,"date":"2025-05-08T16:05:30","date_gmt":"2025-05-08T10:35:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rotluanga-stephen-v-ito-2024-231-ttj-96uo-gauhatitrib\/"},"modified":"2025-05-08T16:05:30","modified_gmt":"2025-05-08T10:35:30","slug":"rotluanga-stephen-v-ito-2024-231-ttj-96uo-gauhatitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rotluanga-stephen-v-ito-2024-231-ttj-96uo-gauhatitrib\/","title":{"rendered":"Rotluanga Stephen v. ITO (2024) 231 TTJ 96(UO) (Gauhati)(Trib)"},"content":{"rendered":"<p>Tribunal held that the bank account is in the name of a charitable society and all the entries in the bank account pertain to the regular day-to-day activities of the said society which is a regular income-tax assessee, addition under s. 69A could not be made in the hands of assessee, merely because the assessee, in his capacity as president\/chairman of the society, gave his own PAN for complying with the KYC procedure as part of the banking formalities. Addition is deleted. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 69A : Unexplained money-Cash deposited in the bank-Charitable society-PAN of chairman-Addition is deleted. [271AAC] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-53868","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e0Q","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53868","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=53868"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53868\/revisions"}],"predecessor-version":[{"id":53869,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53868\/revisions\/53869"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53868"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53868"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53868"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}